Innovative Development of tax Administration in Russia
The use of modern innovative technologies raises tax administration to a qualitatively new level of development, which determines the relevance of the study. At the same time, the digital transformation of the tax system should be based on classical principles of taxation, meet the interests of ta...
Saved in:
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Government of the Russian Federation, Financial University
2024-03-01
|
| Series: | Финансы: теория и практика |
| Subjects: | |
| Online Access: | https://financetp.fa.ru/jour/article/view/2681 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849690280623603712 |
|---|---|
| author | E. A. Kirova M. V. Karp L. S. Samodelko A. V. Zakharova |
| author_facet | E. A. Kirova M. V. Karp L. S. Samodelko A. V. Zakharova |
| author_sort | E. A. Kirova |
| collection | DOAJ |
| description | The use of modern innovative technologies raises tax administration to a qualitatively new level of development, which determines the relevance of the study. At the same time, the digital transformation of the tax system should be based on classical principles of taxation, meet the interests of tax authorities and taxpayers, and prevent tax risks. The purpose of the study is to identify trends of tax administration in Russia and to develop a forecast of its innovative development from the standpoint of classical principles of taxation. To achieve this goal, it was necessary to solve the following tasks: problem statement; review of the main information technologies used by the Federal Tax Service of Russia; study of information exchange of data; determination of the impact of innovative development of tax administration on the activities of economic entities. In preparing the article, the authors used methods of analysis and synthesis of empirical data of information platforms, as well as a systematic approach and a method of interpreting the results during scientific research. The novelty of the paper lies in the author’s view of the prospects for the innovative development of tax administration. The results of the study proved the high efficiency of the digital technologies used. It is shown that the innovative development of administration strengthens tax control, increases budget revenues, increases the role of the state in the field of taxation. It is concluded that innovative tax administration significantly affects the behavior of taxpayers, causes their concern about the growth of tax risks. The completed forecast of innovative development of tax administration showed a high probability of changing the status of an organization to an individual entrepreneur, loss of tax revenues from developing e-commerce. |
| format | Article |
| id | doaj-art-026a1ea4ea864a219ac33614cf5f7ffd |
| institution | DOAJ |
| issn | 2587-5671 2587-7089 |
| language | Russian |
| publishDate | 2024-03-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Финансы: теория и практика |
| spelling | doaj-art-026a1ea4ea864a219ac33614cf5f7ffd2025-08-20T03:21:22ZrusGovernment of the Russian Federation, Financial UniversityФинансы: теория и практика2587-56712587-70892024-03-01281859710.26794/2587-5671-2024-28-1-85-971115Innovative Development of tax Administration in RussiaE. A. Kirova0M. V. Karp1L. S. Samodelko2A. V. Zakharova3State University of ManagementState University of ManagementState University of ManagementState University of ManagementThe use of modern innovative technologies raises tax administration to a qualitatively new level of development, which determines the relevance of the study. At the same time, the digital transformation of the tax system should be based on classical principles of taxation, meet the interests of tax authorities and taxpayers, and prevent tax risks. The purpose of the study is to identify trends of tax administration in Russia and to develop a forecast of its innovative development from the standpoint of classical principles of taxation. To achieve this goal, it was necessary to solve the following tasks: problem statement; review of the main information technologies used by the Federal Tax Service of Russia; study of information exchange of data; determination of the impact of innovative development of tax administration on the activities of economic entities. In preparing the article, the authors used methods of analysis and synthesis of empirical data of information platforms, as well as a systematic approach and a method of interpreting the results during scientific research. The novelty of the paper lies in the author’s view of the prospects for the innovative development of tax administration. The results of the study proved the high efficiency of the digital technologies used. It is shown that the innovative development of administration strengthens tax control, increases budget revenues, increases the role of the state in the field of taxation. It is concluded that innovative tax administration significantly affects the behavior of taxpayers, causes their concern about the growth of tax risks. The completed forecast of innovative development of tax administration showed a high probability of changing the status of an organization to an individual entrepreneur, loss of tax revenues from developing e-commerce.https://financetp.fa.ru/jour/article/view/2681innovative developmenttax administrationinformation technologyeconomic securityclassical principles of taxationtax system |
| spellingShingle | E. A. Kirova M. V. Karp L. S. Samodelko A. V. Zakharova Innovative Development of tax Administration in Russia Финансы: теория и практика innovative development tax administration information technology economic security classical principles of taxation tax system |
| title | Innovative Development of tax Administration in Russia |
| title_full | Innovative Development of tax Administration in Russia |
| title_fullStr | Innovative Development of tax Administration in Russia |
| title_full_unstemmed | Innovative Development of tax Administration in Russia |
| title_short | Innovative Development of tax Administration in Russia |
| title_sort | innovative development of tax administration in russia |
| topic | innovative development tax administration information technology economic security classical principles of taxation tax system |
| url | https://financetp.fa.ru/jour/article/view/2681 |
| work_keys_str_mv | AT eakirova innovativedevelopmentoftaxadministrationinrussia AT mvkarp innovativedevelopmentoftaxadministrationinrussia AT lssamodelko innovativedevelopmentoftaxadministrationinrussia AT avzakharova innovativedevelopmentoftaxadministrationinrussia |